Residential Rental Requirements
Are you a Jerome landlord?
Did you know that if you’re a residential rental property owner, you’re required to have an Arizona transaction privilege tax (TPT) license?
The Arizona Department of Revenue (ADOR) requires a TPT license for each location where residential rental income is taxable. This applies if you rent the property yourself or if you employ a property management company.
Transaction privilege tax refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the “true” sales tax imposed by many other U.S. states as it is the responsibility of the seller—landlord in this case—rather than the purchaser or tenant.
ADOR has a dedicated hotline and email address for residential rental taxpayers with questions about TPT filing and payment:
- Phone: 602-716-RENT (7368)
- Email: ResidentialRental@azdor.gov
For more information on residential rental guidelines, please visit www.azdor.gov/transaction-privilege-tax/residential-rental-guidelines.
ADOR also offers residential rental education and training workshops on how to file and pay taxes in Arizona. For a list of upcoming workshops, visit www.azdor.gov/taxpayer-education.